Dalmia Cement (Bharat) Ltd. vs Commissioner Of Income Tax on 23 July, 2013
34. Before us, Mr Sabharwal appearing on behalf of the revenue once
again placed reliance on the decisions in Chowringhee Sales Bureau P.
Ltd. (supra) and Sinclair Murray and Co. Pvt. Ltd. (supra) as also on the
decision of the Kerala High Court in Commissioner of Income Tax v.
United Cardamom Auctioners: 295 ITR 574 (Ker).